Interpret financial statements for Ecobase
	For the year ended		For the year ended
	31 Dec. 2020		31 Dec. 2021
Sales revenue		240,000		300,000
Cost of sales
Opening inventory (Stock)	60,000		22,500
Purchases	135,000		240,000
	195,000		262,500
Less: Closing inventory	-22,500	-172,500	-37,500	-225,000
Gross profit		67,500		75,000
Operating expenses		-30,000		-33,750
Finance cost		-7,500		-15,000
Net profit		30,000		26,250
The summarised financial statements of Ecobase, a limited liability company engaged in manufacturing, are shown below:
Statement of profit or loss:Statement of financial position	As of year to 31 Dec.		As of year to 31 Dec.
	2020		2021
Non-current (Fixed) assets		147,750		300,000
Current assets
Inventory	22,500		37,500
Receivables trade (Debtors)	45,000		60,000
Prepayments	4,500		5,250
Cash	3,750	75,750	750	103,500
		223,500		403,500
Issued share capital		45,000		45,000
Share premium account		15,000		15,000
Retained earnings		56,250		82,500
		116,250		142,500
Non-current liabilities
10% loan notes		75,000		150,000
Current liabilities
Payables trade (Creditors)	28,500		105,000
Accruals	3,750	32,250	6,000	111,000
		223,500		403,500
Required:
Calculate the following five ratios for each of the two years:
(i) Return on capital employed
(ii) Net profit margin
(iii) Current ratio
(iv) Average Receivable days/ Debtors collection period
(v) Average Payable days/ Creditors payment period